Backward area notification: specific districts listed for application of specified Income tax Act provisions under central government notification. Central Government notifies specified districts in Telangana, West Bengal and Bihar as backward areas for purposes of the first proviso to clause (iia) of sub section (1) of section 32 and sub section (1) of section 32AD of the Income tax Act, 1961, lists the individual districts statewise, and provides that the notification takes effect on publication in the Official Gazette.